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Guidelines on reporting climate-related information

EU Current 2019

This communication has been prepared pursuant to Article 2 of Directive 2014/95/EU in order to assist companies concerned to disclose non-financial information in a relevant, useful, consistent and more comparable manner. It is a supplement to the Guidelines on Non-Financial Reporting adopted by the Commission in 2017 (C(2017)4234 final). This communication provides non-binding guidelines, and does not create new legal obligations.

Issuer name

EU

Reporting resources

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

PIEs 500+ companies that is consistent with the Non-Financial Reporting Directive and the recommendations of the TCFD.

Industry scope

All/none specified

Disclosure venue

non-financial statement in management report

ESG coverage - E (Environment)

Climate & GHG emissions

ESG coverage- S (Social)

Human Rights

ESG coverage- G (Governance)

Ethics & Integrity

ESG coverage- Eco (Economic & General)

Economic performance

Status

Current

Country

EU

Region

Europe

Date of publication

2019

Issuer type

Governments (governmental department, agency)

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

International/regional (EU)

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